No final assessment for investments and other assets in box 3

On April 20, 2023, we decided not to send a final income tax assessment if you reported investments or other assets in box 3 for the years 2021 or 2022. Instead, you will receive a provisional assessment. If you only had bank and savings deposits, you will receive a regular final assessment. Keep reading to understand how this works.

We are waiting for a ruling from the Supreme Court before issuing the final assessment

The Supreme Court is currently reviewing whether our box 3 restitution aligns with their ruling from December 24, 2021. The outcome of this review may affect your final assessment. That's why we're delaying the issuance of final income tax assessments until the Supreme Court provides more clarity. Once we have more information, we'll send out the final assessments. We don't know how long this will take, but you don't need to take any action for now.

By waiting for this ruling, you don't need to object if you disagree with the box 3 restitution. If you later receive your final assessment and disagree with it for another reason, you can still file an objection.

You will receive a provisional assessment

You will still receive a provisional assessment. This prevents you from waiting longer for your money if you are due a tax refund according to your provisional assessment. It also avoids charging you interest on taxes over a longer period if you need to pay according to your provisional assessment.

If you have already received a final assessment and disagree with it, you must file an objection

If you have investments or other assets and have already received a final assessment, it's possible that the assessment was issued before we decided to postpone them. If you disagree with your final assessment, you must file an objection within 6 weeks from the date on your assessment.